资本公积有其不同的来源,应据此设置相应明细科目进行帐务处理。以下主要探讨资本公积的重要形成渠道及有关的税收问题和会计处理。一、资本溢价或股本溢价（一）资本溢价两个以上的投资者合资经营的企业（不含股份有限公司）,投资者依其出资份额对企业经营决策享有表决权;依其 There are different sources of capital reserve, which should be set accordingly the appropriate subjects for accounting processing. The following mainly discusses the important channels of formation of capital reserve and related tax issues and accounting treatment. Capital premium or share premium (a) capital premium Two or more investors joint ventures (excluding joint stock limited company), investors according to their share of the investment business decision-making enjoy the right to vote; according to its